Kentucky Sales Tax Facts - 2010 Page 2
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2DECEMBER 2010
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purchases repair and replacement parts. Th e truck part direct pay holder must
Durable Medical Equipment .......................................................Sept. 2009
Equine Breeders ...........................................................................June 2007
fi le an annual report (Form 51A162) summarizing the repair and replacement
Energy Direct Pay ....................................................................... Dec. 2008
part activity in Kentucky by February 15
th
each year. Failure to fi le the annual
Engraving .................................................................................... Dec. 2010
report will result in revocation of the truck park direct pay authorization.
Enterprise Zone Update .................................................... Dec. 2006, 2007
Environmental Charges and Fuel Surcharges ...............................Sept. 2008
PHOTOGRAPHERS
FAQ for Online Filers ................................................................. Dec. 2008
Food Items ............................................................. Dec. 2009 & June 2010
Photographers are primarily engaged in the business of rendering a professional
FTV (Fire, Th eft, Vandalism) Lease Charges ...............................Sept. 2009
service in the taking, developing and printing of an original photograph. Th e
Internet Sales ............................................................................... Dec. 2009
photographer is thus the consumer of the tangible personal property which is
Kentucky Energy Effi cient Appliance
used in the performance of this professional service and the tax will apply at the
Rebate Program ........................................................................June 2010
Marina Gas Purchases.................................................................. Dec. 2009
time of the sale of such material to the photographer. However, when making
Motor Vehicles Sales ............................................... June 2007 & Dec. 2009
additional physical prints or digital photographs, the photographer is producing
New Sales Tax Permit Issuance Process .........................................June 2007
and selling tangible personal property or digital property and the tax applies to
Newspaper Sales .......................................................................... Dec. 2009
the selling price of the pictures. Th e tax does not apply to sales of materials to the
Out–of–State Delivery for Aircraft,
photographer which become an ingredient or component part of the pictures to
Mobile/Manufactured Homes, Campers, Boats,
be sold. See Kentucky Regulation 103 KAR 27:120 for further information at
Motors, or Trailers ...................................................................Sept. 2009
Pet Fees at Hotels, Motels and
Other Accommodations .......................................................... Dec. 2009
Packaged Liquor Sales ...............................March 2009, Dec. 2009 & 2010
SALES TO FARMERS
Photographers ............................................................................. Dec. 2010
Prewritten Computer Software and Associated
KRS 139.480(9) exempts the sale of feed and feed additives for livestock or
License Fees .............................................................................Sept. 2007
poultry of a kind the products of which ordinarily constitute food for human
Propane Gas for BBQ Grills ...................................Sept. 2009 & June 2010
consumption. However, medication supplements purchased and added to feed
Regulations ..........................................June 2007, Sept. 2008 & June 2009
by the farmer are not exempt feed.
Repair Labor ................................................................................June 2009
Restaurant Tax ....................................................... Sept. 2007 & Dec. 2010
Sales to Farmers ........................................................................... Dec. 2010
Index of Sales Tax Facts Issues 2007 - 2010
Streamlined Sales Tax Changes ....................................... June 2007 & 2008
Trailers, Semi–Trailers and Utility Trailers.............. Sept. 2007 & Dec. 2010
Previous editions of the Sales Tax Facts are available on the DOR Web site at
Transient Room Tax ....................................................................Sept. 2007
An index of issues for periods prior to 2007 may
Truck Part Direct Pay Authorization ............................................ Dec. 2010
be found in the December 2007 Sales Tax Facts.
Use Tax ....................................................................................... Dec. 2009
Web Site Updates/Info .................................................................June 2007
Legislation
2007 Legislative Updates ..............................................................June 2007
Timely Tips
2008 Legislative Updates ....................................................June, Sept. 2008
2009 Legislative Updates ..............................................................June 2009
Please access the December 2009 Sales Tax Facts at for a list
2009 Special Session, HB 3 .........................................................Sept. 2009
of fi ling tips.
2010 Legislative Updates ..............................................................June 2010
HB 1 Energy Bill ......................................................................... Dec. 2007
HB 144 Sales Tax Changes for Packaged Liquor .............. March, Dec. 2009
HB 144 Tobacco Tax Modifi cations ......................................... March 2009
Th is newsletter is intended to provide practical information
HB 538 Over–the–counter Drugs & Vendor Compensation ........June 2008
to assist persons in fulfi lling their sales and use tax obligations
HB 609 Vendors Doing Business With the Commonwealth ........June 2008
to the Commonwealth.
HB 611 Increment Financing (TIF) .............................................June 2008
HB 629 Streamlined Sales Tax Conforming Changes ...................June 2008
Th is newsletter is archived on the Department of Revenue Web site at
HB 704 Interest Revisions ............................................................June 2008
and future editions may be accessed at the Web site.
Statutory Revisions ......................................................................Sept. 2008
To submit additional questions or suggestions for future topics,
Return Info
please write to:
Allowable Deductions ................................................................. Dec. 2009
Closing an Account ......................................................................June 2008
Kentucky Sales Tax Facts, Division of Sales and Use Tax, Station 53,
Energy Exemption Annual Return, Form 51A129 ....................... Dec. 2009
P.O. Box 181, Frankfort, KY 40602-0181
Equine Breeders Supplemental Form ............................................June 2007
or call (502) 564-5170, Fax (502) 564-2041,
Filing Tips for Paper Returns/Online
Web site
Returns ........................Dec. 2007, June 2008, Dec. 2008, 2009 & 2010
Updated Forms ........................................................................... June 2007
Th e Department of Revenue does not discriminate
Topics
on the basis of race, color, national origin, sex, religion, age or
Accelerated Filers ..........................................................................June 2010
disability in employment or the provision of services.
Administrative Guidance ..............................................................June 2009
Auctions ...................................................................................... Dec. 2010
Steven L. Beshear, Governor
Auto Body Shops & Suppliers ................................ Dec. 2007 & June 2009
Commonwealth of Kentucky
Automobile Dealers ............................................... Sept. 2008 & Dec. 2009
Jonathan Miller, Secretary
Bad Debts/Repossessions ....................................... Sept. 2006 & Dec. 2008
Finance and Administration Cabinet
Bundled Transactions ..................................................................Sept. 2007
Car Leases ...................................................................................Sept. 2009
Th omas B. Miller, Commissioner
Cash for Clunkers .......................................................................Sept. 2009
Department of Revenue
Caterers & Set–Up Fees ...............................................................Sept. 2008
Claims for Refund or Credit of Taxes Paid ...................................Sept. 2008
Printed on recycled paper and paid for with state funds.
Closing a Sales and Use Tax Account ............................................June 2008
Construction Contracts with Exempt Entities .............................Sept. 2007
County Clerk Use Tax ......................... June 2007, Sept. 2007 & Dec. 2010
Drop Shipment .............................................................. June 2008 & 2010
Drugs for Animals ........................................................................June 2009
DTV Converter Box Coupons .................................................... Dec. 2008
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